The tariff classification of a plastic CD rack with built in black light from Taiwan.
Issued August 18, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5500
Headings: 3924
Product description
You have submitted an illustration of item number W014DA05940, a CD rack with a black light. The CD rack is made of plastic and it holds 36 CDs. The black light is composed of an F815 black tube that incorporates an on/off switch. This CD rack measures 13.25 inches high and it will be available in three assorted colors. This item will be used in the home to store and protect CDs. In our opinion, the plastic components give the CD rack its essential character. Therefore, classification of this item will be in Chapter 39.
Full text
NY R00597 August 18, 2004 CLA-2-39:RR:NC:SP:221 R00597 CATEGORY: Classification TARIFF NO. 3924.90.5500 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a plastic CD rack with built in black light from Taiwan. Dear Mr. Crago: In your letter dated July 20, 2004, you requested a classification ruling. You have submitted an illustration of item number W014DA05940, a CD rack with a black light. The CD rack is made of plastic and it holds 36 CDs. The black light is composed of an F815 black tube that incorporates an on/off switch. This CD rack measures 13.25 inches high and it will be available in three assorted colors. This item will be used in the home to store and protect CDs. In our opinion, the plastic components give the CD rack its essential character. Therefore, classification of this item will be in Chapter 39. The applicable subheading for the plastic CD rack will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Tariff classification of flocked foam plastic blanket
The tariff classification of a scrapbook, a photo album, a note pad and a tote bag from China
The tariff classification of a plastic mirror kit from China.
The tariff classification of a plastic planter from China.
The tariff classification of photo albums from China
The tariff classification of plastic bedpans from China
The tariff classification of a Skrek® Toy Fishing Bobber and Utility Box from China
The tariff classification of foam plastic memo boards and foam plastic craft shapes from China.
The tariff classification of a drying cloth from China
The tariff classification of a plastic tubular pillow bag from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →